Bafundi abathandekayo, sethula izincomo ezilandelayo kini ukuze niphumelele ngempumelelo ukuhlolwa kwesifundo Sokuphatha:
- Ukubuyekezwa kokugcina kufanele kugxile kumafomula nama-syntheses ahlukene okukhulunywe ngawo ezahlukweni ezahlukene.
- Hlola ukuthi isibali sakho sisebenza kahle yini.
- Indlela yokubhekana nesihloko?
- Chitha cishe imizuzu eyi-10 kuya kweyi-15 ukuze ufunde ngokugcwele isihloko. Lo msebenzi wokuqala kufanele ukuvumele:
- bajwayelane nesakhiwo sayo futhi bakhombe izingxenye ezizimele;
- bheka izithasiselo;
- gqamisa amaphuzu abalulekile kanye nedatha ongase uyikhohlwe kamuva;
- ukuhlonza ulwazi oludingayo ukuze uhlanganise kanye nobunzima bezobuchwepheshe;
- hlukanisa izithasiselo okufanele zigcwaliswe futhi zihanjiswe kanye nekhophi ukuze ungazikhohlwa.
- Isihloko Sokuphatha siqukethe izingxenye ezimbili: "Ingxenye yokuqala ithole amaphuzu angu-5,
- Chitha cishe imizuzu eyi-10 kuya kweyi-15 ukuze ufunde ngokugcwele isihloko. Lo msebenzi wokuqala kufanele ukuvumele:
iqukethe izivivinyo ezi-2 ezihloselwe ukuhlola ikhono lokwazi imiqondo ethile yokuphatha kanye nemibuzo ethile yokucabanga. Angakulungiselela
“ingxenye yesibili” ephawulwe ngamaphuzu ayi-15. Ngokuvamile iqukethe amafolda ambalwa (okungenani amafolda ama-3).
- Engxenyeni yokuqala "Izivivinyo", uqala ngokuzivocavoca okubona kulula. Uma imibuzo izimele, bhekana nemibuzo owazi kangcono kuqala.
Uma kungenjalo, uhlonipha ukuhleleka kwemibuzo ebuziwe.
- Engxenyeni yesibili ethi “Ucwaningo Lwecala”, zama ukubamba intambo evamile ngokufunda isingeniso esivamile secala kanye nezethulo ezihlobene nefayela ngalinye.
Ukuqonda intambo evamile kukusiza ukuba uphathe udaba ngendlela efanele. Isethulo esijwayelekile socwaningo lwecala singasho inkinga futhi siqondise umfundi ezinkingeni okufanele zixazululwe kanye nezixazululo okufanele zithathwe.
- Phatha amafayela ngokulandelana kuyilapho uhlonipha nokuhleleka kwemibuzo yawo. Ngokuvamile, amafayela awaxhunywanga ezingeni lokubala, kodwa axhunywe embonweni kanye nezinga lentambo evamile, ngakho ukungaphumeleli kufayela elilodwa akusona isithiyo ekuxazululeni ifayela elilandelayo.
- Hlola izibalo zakho ngokucophelela futhi ugcwalise izijobelelo ngokucacile (gwema ukusula, ukubhala ngaphezulu, njll.).
- Sicela usebenzise amapeni aluhlaza ngenkathi ugwema amapeni anezithombe ezinhle kakhulu ezihlukene, igolide, njll… ukuze ugcine ukufundeka kokubhala kwakho.
- Nikeza izinombolo ezihambisanayo zokuzivocavoca, amafolda kanye nemibuzo yawo.
- Faka izinombolo emakhasini ekhophi yakho.
- Qinisekisa imiphumela yakho ngezibalo ezidingekayo.
Ngikufisela inhlanhla
UKUPHATHA – Ukhiye wokuphendula weseshini enkulu ka-2021 Ukhiye wempendulo umi kanje: Isikhumbuzi sombuzo (obhalwe ngokugqamile), bese impendulo
Isikhumbuzo semibuzo nezimpendulo
1era umdlalo: amaphuzu angu-10/40
Ukuzivocavoca n°1: amaphuzu angu-5/40
- Nquma amanani afanele azokhiqizwa ngenyanga ka-Ephreli 2021 ukuze kuqinisekiswe ukuqashwa ngokugcwele kwalezi zingxoxo ezimbili. 2 amaphoyinti
Vumela: X kube inani eliphelele lokukhiqiza amabhodi aseceleni Y inani eliphelele lokukhiqiza amabhokisi ezincwadi 0,75X + 1Y ≤ 275
10X+15Y≤ 4000
X= 100 Amabhodi aseceleni
Y = Imitapo yolwazi engama-200
- Ngokusho kwezinsizakalo zezohwebo, kungenzeka ukuthi kuthengiswe amabhokisi ezincwadi angama-214 kanye namabhodi aseceleni angama-250 emakethe njalo ngenyanga ngamanani amanje. Yisho, uthethelela impendulo yakho, yimuphi umkhiqizo othandwa inkampani "ye-Kortoba" (ozokhiqizwa kuqala). 0,5pt
Ilabhulali i-M/CVU ithi 1250>750 (Buffet M/CVU)
Ngakho inkampani kufanele iqale ikhiqize imitapo yolwazi.
- Kucatshangwa ukuthi kwenziwa imitapo yolwazi engama-214:
- Hlola ukuthi ubuningi benani lamabhodi aseceleni azokhiqizwa ngenyanga ka-Ephreli 2021 kungaba amayunithi angama-79. 1pt
Ishabhu yokusaha: 0,75X+ 1×214 = 275 X= 81,333 amayunithi
Ishabhu yomhlangano: 10X + 15×214 = 4000 X = amayunithi angama-79
Ngakho-ke inkampani kufanele ikhiqize amayunithi angama-79 e-buffet.
- Bala umphumela uwonke wenyanga ka-April 2021 ohlobene nohlelo olulandelayo lokukhiqiza: 1pt
- imitapo yolwazi engama-214;
- 79 amabhodi ebhodi.
Umphumela uwonke = (750×79) + (1×250) – 214 = 200 D
- Ukwazi ukuthi umphumela uwonke esimweni sokuqashwa ngokugcwele kungaba amadina ayi-125000; uthi, uthethelela impendulo yakho, yiluphi uhlelo lokukhiqiza oluzosetshenziswa ngenyanga ka-Ephreli 2021?
0,5pt
126750>125000 ngakho-ke inkampani kufanele yamukele uhlelo lokukhiqiza amabhokisi ezincwadi angama-214 kanye namabhodi aseceleni angama-79.
Ukuzivocavoca n°2: amaphuzu angu-5/40
- Yimiphi imiphumela ongayilindela ngomhla ka-01/03/2021? 1pt
Izikweletu ezizokwehliswa ngomhlaka-01/03/2021 yilezi:
- Umthelela n° 1021: inani legama 40000 D
- Umthelela n° 1022: inani legama 35000 D
- Nquma inani le-agio elifaka i-VAT bese udonsa isamba sezikweletu ezinesaphulelo. 1,5 pt
Isaphulelo = (40x000x30/12)+(36000x35x000/36)= 12+36000 = 400 D
Ikhomishini HT = 10×2 = 20 D
I-VAT kukhomishini = 20×0,19 = 3,800 D Agio TTC = 820+20+3,8 = 843,800d.
Isaphulelo siphelele = (75000 – 843,800) = D74.
- Hlola ukuthi inani le-overdraft lingama-25843,800 dinar. 0,5pt
I-Overdraft = 100 - 000 = 25 843,800d
- Bala izindleko ze-overdraft yasebhange. 1pt
Izindleko ze-Overdraft = (25 x 843,800×14/30) + 36000 = I-351,511 D
- Nquma izindleko eziphelele zokuxhasa ngezimali ukushoda kwemali kwenyanga kaMashi 2021. 1pt
Isamba sezindleko zezimali = (820+20)+351,511 = I-1191,511 D
2Eme umdlalo: 30 amaphuzu/40
Dossier n°1: Ukuhlaziywa kwesimo samanje (9,5 amaphuzu) A/Ukuhlaziywa kwemisebenzi (2,5 amaphuzu)
- Yethula ithebula lemiphumela ehlukile. 1pt
izakhi | Amanani |
Imali engenayo Izindleko eziguquguqukayoI-margin/izindleko eziguquguqukayoIntengo engashintshiumphumela | 1000 000600 000 |
400 000200 000 | |
200 000 |
- Bala isilinganiso somkhawulo wenzuzo ekuthengisweni.
Isilinganiso semajini yenzuzo = 200/000 = 0,2 noma 20% 0,5 amaphoyinti
- Ukwazi ukuthi isilinganiso sesilinganiso sesilinganiso senzuzo emkhakheni singu-15% nokuthi izinga lentengo elenziwa izimbangi liphansi kunalelo elitholwe yinkampani ngo-10%, iziphi iziphetho ongafinyelela kuzo? 0,5pt
– 20% > 15%, inkampani inenzuzo enkulu kunomkhakha wayo.
– Izinga lentengo elitholwe yinkampani liphezulu kunelabaqhudelana nabo, ngakho inkampani inentshisekelo yokwehlisa intengo yayo yokuthengisa ukuze ikhulise isabelo sayo semakethe.
- Ngokusekelwe emiphumeleni etholwe emibuzweni emibili edlule, siza uMnumzane Mohamed ukuthi athole isisombululo esifanele ukuze akwazi ukwehlisa intengo yakhe yokuthengisa nokugcina umkhawulo wenzuzo yakhe ukuze andise isabelo sakhe semakethe. 0,5pt
Ukuze ikwazi ukwehlisa intengo yayo yokuthengisa futhi igcine umkhawulo wayo wenzuzo ukuze yenyuse isabelo sayo semakethe, inkampani kufanele yenze ngokuvumelana nezindleko zayo (yehlise izindleko zayo):
- noma ngokwenza ukutshalwa kwezimali okuyinkimbinkimbi futhi ngenxa yalokho kuncishiswe izindleko eziguquguqukayo;
- noma ngokulawula izindleko zayo ukuze kugwenywe ukumosha ngangokunokwenzeka.
B/ Inqubomgomo Yezentengiso (7pts)
- Qedela ithebula lokubala imiphumela ehlukene, amaphuzu ahlukene kanye namamajini okuphepha isithasiselo n°1 ikhasi 8/8 (elizobuyiswa nekhophi).
Bheka inombolo yesithasiselo: 5,5pt
- Iyiphi inqubomgomo yezohwebo okufanele yamukelwe? Qinisekisa impendulo yakho. 1pt
Inkampani inentshisekelo yokwamukela inqubomgomo yezohwebo ethi n°1: ngoba iqinisekisa inzuzo ephezulu kakhulu kanye nesilinganiso esikhulu sokuphepha futhi iqinisekisa isabelo esingcono semakethe.
Umphumela:261500D > 236000D
Imajini yokuphepha : 550 526,316D > 524444,444D
Inzuzo: 1D > 140D
- Ukwazi ukuthi amandla okukhiqiza asetshenziswa ngenani lama-70%; phakamisa isisombululo esenza ukutshalwa kwezimali kwenkampani kube nenzuzo futhi kuqinisekise ukuqashwa okugcwele. 0,5pt
Ukuze yenze ukutshalwa kwezimali kwayo kube nenzuzo futhi kuqinisekiswe ukuqashwa ngokugcwele, inkampani inentshisekelo yokuhlukanisa ububanzi bayo ngokwethula umkhiqizo owodwa noma eminingi emisha emakethe.
I-Dossier n°2: Ukwethulwa komkhiqizo omusha (amaphoyinti angu-12) Intengo ye-A/Psychological (6 amaphuzu)
- Qedela ithebula lokubala lentengo yengqondo isithasiselo esingu-n°2 ikhasi 8/8 (elizobuyiselwa nekhophi)
Bheka isithasiselo n°2: I-4,5 pts
- Ukwazi ukuthi inkampani ihlose ukudayisa umkhiqizo wayo kubasabalalisi (abadayisi nezitolo ezizimele) ngama-dinar angu-40 ngaphandle kwe-VAT engu-19%, nokuthi laba bakamuva basebenzisa isilinganiso se-margin rate esingu-30% ngaphandle kwe-VAT engu-19%, sinquma inani lokuthengisa elihlanganisa ne-VAT ekugcineni. umthengi. Yini oyiqaphelayo? 1t
Intengo yokuthengisa efaka i-VAT kumthengi wokugcina: 40 x 1,3 x 1,19 = I-61,880 D
PVTTC = inani lezengqondo = 61, 880d.
- Njengoba yazi ukuthi i-Tunisian Footwear Company izibekele umgomo mayelana nenani lezindleko lika-20% uma liqhathaniswa nenani lokuthengisa ngaphandle kwe-VAT engu-19%, kufanele ibe yini inani lezindleko eliyivumelayo ukuthi ifinyelele lokho okuhlosiwe? 0,5pt
Izindleko Zezindleko = 40 x 0,8 = I-32 D.
B/Izindleko ezigcwele (amaphoyinti angu-6)
- Yethula etafuleni ukubalwa kwezindleko zokukhiqiza kanye nenani elilinganiselwe lezindleko zepheya lezicathulo zesikhumba eziwashekayo. 2,5 amaphoyinti
izakhi | Amanani | |
Izinto eziwraw | 14,000 | |
Umsebenzi oqondile | (10/60) x 6 = 1,000 | |
Izimpahla | 3,500 | |
Izindleko zokukhiqiza ezingaqondile | ||
I-workshop yokusika | (2/60)x 30 = 1,000 | |
I-workshop ye-Quilting | (20/60) x 9 = 3,000 | |
Ishabhu yomhlangano | (15/60) x 12 = 3,000 | |
Ishabhu yokuqeda nokupakisha | (10/60)x 21 = 3,500 | |
Izindleko zokukhiqiza | 29,000 | |
Izindleko zokusabalalisa | 2,000 | |
Intengo yezindleko | 31,000 |
- Uma inkampani inquma ukusetha intengo yayo yokuthengisa ngesisekelo senani lezengqondo ngokusebenzisa intengo yokuthengisa kubasabalalisi abangama-dinar angama-40 ngaphandle kwe-VAT engu-19%:
- Bala umphumela wezicathulo zesikhumba eziwashekayo.
Umphumela weyunithi= 40 – 31 = 9d.1p
- Yisho, uthethelela impendulo yakho, ukuthi intengo yezindleko ezilinganiselwe yenza inkampani ikwazi ukufeza umgomo wayo ngokwesilinganiso (imalini enanini lezindleko elingu-20% uma kuqhathaniswa nenani lokuthengisa ngaphandle kwe-VAT engu-19%). 1pt
Isilinganiso senani lezindleko: 31<32 ngakho-ke 31 ivumela inkampani ukuthi ifinyelele umgomo wayo ka-20% ngokwezinga le-margin maqondana nenani lokuthengisa. Noma u-9/40 = 22,5% >20% ngakho-ke u-31 uvumela inkampani ukuthi ifinyelele umgomo wayo ka-20% ngokwesilinganiso se-margin uma kuqhathaniswa nenani lokuthengisa.
- Uyini umthelela wokwethulwa komkhiqizo omusha (izicathulo zesikhumba eziwashekayo) esakhiweni sezindleko zamamodeli amabili akhona? 0,5pt Uma kubhekwa ukuthi inkampani izosebenzisa isakhiwo esifanayo ukukhiqiza umkhiqizo omusha njengoba isesimweni sokungasebenzi kahle, lokhu kuhumushela ekubeni ukwehlisa izindleko ezingaguquki kusekelwa amanye amamodeli amabili (izindleko zokungasebenzi kahle) ngakho-ke a inzuzo eyenziwe ngcono kokubili
amamodeli akhona.
- Ngokusekelwe ocwaningweni osanda kulwenza, isho ukuthi inkampani kufanele iqalise ukukhiqizwa kwezicathulo zesikhumba eziwashekayo nokuthi kungani? 1pt
Njengoba kunikezwe lokhu okungenhla, inkampani inentshisekelo yokwethula ukukhiqizwa kwezicathulo zesikhumba eziwashekayo ngoba:
- Umkhiqizo omusha onenzuzo;
- Ukunwetshwa kobubanzi;
- Umnotho wesilinganiso kumamodeli akhona;
- Ukwenyuka kwesabelo semakethe.
Dossier n°3: Ukuvela kwezinkomba zokulingana kwezezimali (amaphuzu angu-5)
- Nquma imfuneko yemali yokusebenza ehlongozwayo evezwe ezinsukwini zenzuzo ngaphandle kwe-VAT. 1pt
I-WCR ngezinsuku: (27+20+2+50+8) – (45+5) = Izinsuku ezingama-57.
- Ukwazi ukuthi isibikezelo semali esincane esidingwa umphathi uMnu. Mohamed yizinsuku ezi-3 zenzuzo ngaphandle kwe-VAT:
- Bala imali ecatshangelwayo yokusebenza evezwe ezinsukwini zenzuzo ngaphandle kwe-VAT. 1pt
I-FDR ngezinsuku = 57 + 3 = izinsuku 60
- Bala inani lemali yokusebenza elilinganisiwe ngenzuzo yenzuzo ngaphandle kwe-VAT ngosuku yamadinari angu-8000 ngosuku. 1pt
Isilinganiso se-FDR senani = 60 x 8000 = D480.
- Ukwazi ukuthi imali yokusebenza ekhona ngomhla ka-31/12/2020 ngamadinari angama-400, kukhombisa ukuthi ukuntuleka kwezinsiza ezizinzile zokuxhasa umshini wokusika wedijithali (ama-000 dinar) kanye nokufezekiswa kwemali ekhonjiwe yokusebenza ngamadinari angama-240. 000pt
(480+ 000)–240 = D320.
- Siza uMnu. Mohamed ukuthola imithombo yoxhaso efanele. 1pt Njengoba isidingo sizinzile, kufanele sixhaswe ngezinsiza ezizinzile:
- Imalimboleko evela ku-MLT;
- Ukwenyuka kwemali eyimali
- Amathuba okuxhasa ngezimali umshini wokusika wedijithali ngokuqashisa.
Isijobelelo n°1: Ithebula lokubala imiphumela ehlukile, amaphuzu okugqashula kanye namamajini okuphepha
(5,5 amaphoyinti)
izakhi | Inqubomgomo Yezohwebo No. 1 | Inqubomgomo Yezohwebo No. 2 | ||
Imali engenayo Izindleko eziguquguqukayoImalini ezindlekweni eziguquguqukayo Izindleko ezingaguqukiImiphumela yokusebenza | 1 140000 | 100% | 1 080000 | 100% |
598500 | 52,50% | 594000 | 55% | |
541500 | 47,50% | 486000 | 45% | |
280000 | 250000 | |||
261500 | 22,94% | 236000 | 21,85% | |
Imikhawulo yenzuzo (amafomula | 280/000 = | 250/000 = | ||
izibalo nemiphumela) | 589 473,684D | 555 555,556d | ||
Amamajini Okuphepha | 1 - 140 | 1 080 000 - 555555,555 | ||
(amafomula anezinombolo kanye nemiphumela) | = 550526,316 D | = 524 444,444D |
Isijobelelo n°2: Ithebula lokubala intengo yezengqondo (4,5 amaphuzu)
Zonke izintela zihlanganisa intengo | Impendulo yombuzo 1 "Kubiza kakhulu" | Impendulo yombuzo 2"Ikhwalithi embi" | Abantu abathengi | Abathengi abangaba | ||
Igama | Ukuqoqwa okukhulayo | Igama | Ukuncipha kokuqongelela | |||
A | B | C | D | E | F = C+E | G= 600-F |
42,840 | 0 | 0 | 135 | 600 | 600 | 0 |
47,600 | 0 | 0 | 105 | 465 | 465 | 135 |
52,360 | 30 | 30 | 90 | 360 | 390 | 210 |
57,120 | 54 | 84 | 69 | 270 | 354 | 246 |
61,880 | 63 | 147 | 54 | 201 | 348 | 252 |
66,640 | 66 | 213 | 51 | 147 | 360 | 240 |
71,400 | 78 | 291 | 45 | 96 | 387 | 213 |
76,160 | 93 | 384 | 36 | 51 | 435 | 165 |
80,920 | 102 | 486 | 15 | 15 | 501 | 99 |
85,680 | 114 | 600 | 0 | 0 | 600 | 0 |
Ukuhlaziywa kwesihloko - Iseshini eyinhloko Juni 2021
INGXENYE YOKUQALA: (10/40 amaphuzu) | |||
Inkinga | Izahluko ezithintekile | Amathuluzi esayensi ongawasebenzisa | amazwana |
Isivivinyo 1:Sesha uhlelo lokukhiqiza olukhulisa umphumela wonkana wenkampani. Isitatimende sibeka amazinga okukhiqiza ngokomnyango wezobuchwepheshe, kanye ne-M/CV yomkhiqizo ngamunye.Umsebenzi odingekayo uhlanganisa: - ukunquma inani eliphelele elizokhiqizwa ngenyanga ka-April, - ukubala umphumela we- uhlelo lokukhiqiza okunikeziwe (ngaphansi kwengcindezi yezohwebo),-ukuqhathanisa umphumela oncomekayo nomphumela wohlelo olunikeziwe. | Isahluko: Ukuphathwa Kokukhiqiza Isigaba: Ukukhetha amanani azokhiqizwa | Ukungalingani kwemikhawulo yokukhiqiza yobuchwepheshe0,75X + 1Y ≤ 27510X + 15Y≤ 4000Ukuxazululwa kwesistimu yezibalo nezinto ezimbili ezingaziwaUmphumela = Iyunithi M/CV x Inani elithengisiwe – Isamba sezindleko ezimisiwe | Umfundi kufanele akwazi: Ukubala amanani afanele Khetha uhlelo lokukhiqiza olukhulisa umphumela wonkana wenkampani. |
Ukuzivocavoca 2Ukubalwa kwezindleko zokuxhasa ngezimali okushodayo.Isitatimende siveza imibandela yesaphulelo sezikweletu kanye ne-overdraft yasebhange Umsebenzi odingekayo uhlanganisa: - ukubala izindleko zesaphulelo, - ukubala izindleko ze-overdraft, - ukubala izindleko eziphelele zokuxhasa ngezimali okushodayo. | Isahluko: Ukuphathwa Kwezimali Isigaba: Ukuxhasa ngezimali umjikelezo wokusebenza | Izindleko zesaphulelo: E + Commission HT E = (VN xtxn)/36000 Inani lesaphulelo lilonke = VN – agio kuhlanganise nentela Agio kuhlanganise nentela = E + Commission HT x (1,19) Izindleko ze-Overdraft: I + Commission HT = ( Mxtxn)/ 36000 | Umfundi kufanele akwazi: Ukubala izindleko zezikweletu zesaphulelo Bala inani lesaphulelo lilonke Bala izindleko ze-overdraft Bala inani lezindleko zokuxhasa ngezimali okushodayo. |
- Uchungechunge oluyinhloko lwe-2Emeingxenye (Imibono) kanye nezinkinga ezethulwe: (Ifolda1→ Ifolda2 → Ifolda3→ Ifolda 4).
INGXENYE YESIBILI: (amaphuzu angama-30) | |||
Kuyinkampani ekhiqiza izicathulo ebizwa ngokuthi “Inkampani yezicathulo yaseTunisia ebhekene nokuncintisana nemikhiqizo yaseShayina eshibhile kunemikhiqizo yaseTunisia. Le nkampani izama ukulungisa ukuma kwayo kulesi simo somnotho esisha ngokunciphisa intengo yokuthengisa yemikhiqizo ethile. Izibophezele kunqubomgomo yokunciphisa izindleko ukuze igcine umkhawulo wayo. Mayelana nalokhu, kucelwa ukuba kuhlaziye amafayela alandelayo.I-Dossier n°1: Ukuhlaziywa kwesimo samanje senkampani(Ukuhlaziywa kokusebenza: thola isisombululo sokunciphisa inani lokuthengisa lezicathulo ze-"Feyrouz" futhi ugcine umkhawulo wenzuzoInqubomgomo yezohwebo: khetha inqubomgomo yezohwebo evumela inkampani ukuthi ibe nenzuzo ephezulu kakhulu, ukuphepha okubaluleke kakhulu futhi uqinisekise imakethe engcono. share).I-Dossier n°2: Ukwethulwa komkhiqizo omusha (Intengo yezengqondo: nquma inani lezengqondo lomkhiqizo omusha kanye nenani lezindleko elivumela inkampani ukuthi ifinyelele isilinganiso se-margin enanini lezindleko uma kuqhathaniswa nenani lokuthengisa elingu-20% Izindleko ezigcwele: nquma inani lezindleko ezilinganisiwe bese unquma ukuthi noma cha ukwethula umkhiqizo omusha).Dossier n°3: Ukuvela kwezinkomba zokulingana kwezezimali (Bala i-FDR yesikhashana bese uyiqhathanisa ne-FDR ekhona thola imithombo yezimali edingekayo ukuze ufinyelele i-FDR yesikhashana futhi uxhase ngezimali umshini omusha).Umbhalo n°4: Ukukhangisa nokuphromotha (Ukwandisa ukuthengiswa kwezicathulo ze-"Feyrouz" futhi kukhuthaze ukumakethwa komkhiqizo omusha, imidiya yokuxhumana engu-3 ingenzeka; lokhu kuhilela ukunquma izindleko zendlela ngayinye, ukunquma izindleko eziphelele zomkhankaso wokukhangisa nokukhangisa, ukuqhathanisa izindleko umkhankaso ngesabelomali esabiwe ukuze kwahlulelwe ukuthi kungenzeka yini). | |||
Kudalwe izinkinga | Izahluko ezithintekile | Amathuluzi esayensi ongawasebenzisa | amazwana |
Inombolo yefayela 1:Ukuhlaziywa kwesimo samanjeA- Ukuhlaziywa kokusebenzaTheisitatimende sibeka isakhiwo sezindleko zezicathulo ze-"Feyrouz" ezimaphakathiLUmsebenzi odingekayo uhlanganisa-ukwethula ithebula lomphumela ohlukanisayo, -ukubala isilinganiso semaliji yenzuzo, -ukuthola isisombululo sokunciphisa inani lokuthengisa nokugcina izinga lenzuzo yenzuzo. | Isahluko: Ukuphathwa Kokukhiqiza Isigaba:Isibalo sezindleko: izindleko ezingaphelele | R = CAHT – CV – CFT Inzuzo yesilinganiso semajini = R/CAHT | Umfundi kumele akwazi uku: Yethula ithebula lemiphumela ehlukile Nikeza izixazululo zokunciphisa inani lokuthengisa nokugcina umkhawulo wenzuzo. |
B- Inqubomgomo yezohweboTheisitatimende sichaza ukuthi kulandela ukutholwa komshini othuthukisiwe inkampani iphakamisa imigomo emibili yezohwebo ukuze yehlise intengo yokudayisaLe umsebenzi odingekayo, phakathi kwezinye izinto, (ukuze): ukuqedela ithebula lemiphumela ehlukene, amaphuzu ahlukene kanye namamajini okuphepha, khetha inqubomgomo enenzuzo kakhulu yenkampani. | Isahluko: Ukuphathwa Kokukhiqiza Isigaba:Isibalo sezindleko: izindleko ezingaphelele | R = HVAC – CV – CFSR = CF/ TMCVMS = HVAC – SR | Umfundi kumele akwazi uku: Bala inani le-break-even value (SR)Bala imajini yokuphepha yenaluni (MS) |
Ifayela n°2Ukukhishwa komkhiqizo omushaA- Intengo YengqondoTheisitatimende sibeka umphumela wocwaningo olwenziwe yinkampani phakathi kwabathengi abangaba ngu-600.LUmsebenzi odingekayo uhlanganisa: - ukuqedela ithebula lokunquma inani lentengo yezengqondo, - ukuqhathanisa intengo yokuthengisa yomphakathi ebalwa kusukela esibikezelweni sentengo yokuthengisa yenkampani kanye nenani lezengqondo, - ukubala inani lezindleko elivumela inkampani ukuthi ifinyelele isilinganiso se-margin ezindlekweni. intengo engu-20% yenani lokuthengisa ngaphandle kwentela. | Isahluko: Ukuphathwa KwebhizinisiIsigaba: khetha inqubomgomo yentengo | Intengo yezengqondo Izinga lemajini lebhizinisi lezentengiselwano = (PVHT – Izindleko zokuthenga) / PVHT Izinga leMargin enanini lezindleko uma liqhathaniswa nenani lokuthengisa = (PVHT – Izindleko zezindleko) / PVHT | Umfundi kufanele akwazi: Ukunquma inani lezengqondo Bala inani lentengo lendali elisesidlangalaleni kusukela kuzilinganiso zemajini yabasabalalisi Bala i-PVTTC kusukela ku-PVHT Qhathanisa intengo yokuthengisa yomphakathi kanye nenani lezengqondo. |
B- Izindleko ezigcweleTheisitatimende sibeka izici zentengo yezindleko zezicathulo zesikhumba eziwashekayo.Lumsebenzi odingekayo uhlanganisa: -ukubala izindleko zokukhiqiza kanye nentengo yezindleko zepheya lezicathulo ngendlela yetafula, -ukubala umphumela wezicathulo, -ukuhlola ukuthi inani lezindleko ezilinganisiwe likuvumela ukuthi ufinyelele inkampani ukufeza inhloso yayo ngokwezinga le-margin enanini lezindleko, - ukunquma ukuthi izokwethula yini ukukhiqizwa komkhiqizo omusha noma cha. | Isahluko: Ukuphathwa Kokukhiqiza Isigaba: Ukubalwa kwezindleko: izindleko ezigcwele | Izindleko zokukhiqiza = Izindleko zokuthenga izinto ezingavuthiwe ezisetshenzisiwe + izinsiza ezihlukahlukene + MOD + Izindleko zokukhiqiza ezingaqondile (izindleko zomhlangano wokusebenzela) Intengo yezindleko = Izindleko zokukhiqiza + Izindleko zokusabalalisa. | Umfundi kufanele akwazi: Ukubala izindleko zokukhiqiza Bala inani lezindleko Nquma ukuthi uzokwethula yini ukukhiqizwa komkhiqizo omusha noma cha. |
Ifayela n°3Ukuvela kwezinkomba zokulingana kwezezimaliIsitatimende sibeka izidingo nezinsiza zokusebenza ezivezwe ezinsukwini zenzuzo ngaphandle kwentela Umsebenzi odingekayo uhlanganisa: - ukunquma isibikezelo sezulu se-BFR esivezwe ngezinsuku zenzuzo, - ukubala isibikezelo sezulu se-FDR esivezwa ngenzuzo yezinsuku nangenani, - qhathanisa I-FDR ekhona ngesibikezelo se-FDR, - thola imithombo efanelekile yokuxhasa ngezimali ukuze ufinyelele isibikezelo se-FDR futhi uxhase ngezimali umshini omusha. | Isahluko: Ukuphathwa KwezimaliIsigaba: Ukuxhasa ngezimali umjikelezo wokutshalwa kwezimali (imithombo yokutshalwa kwezimali) Isigaba: Ukuxhasa umjikelezo wokusebenza (imfuneko yemali yokusebenza) | I-BFR ngezinsuku zenzuzo= izidingo zokusebenza ngezinsuku – izinsiza ezinsukwini.FDR ngezinsuku zenzuzo= BFR ngezinsuku + TN ngezinsuku.Inani le-FDR = FDR ngezinsuku x ibhizinisi lenzuzo alifaki intela ngosuku. | Umfundi kufanele akwazi: Ukubala i-BFR ngezinsuku Bala i-FDR ngezinsuku Thola imithombo efanelekile yokuxhasa ngezimali ukwandisa i-FDR futhi utshale imali. |
Ifayela n°4Ukukhangisa nokukhushulwaTheIsitatimende sihlose ukwandisa ukuthengiswa kwezicathulo ze-"Feyrouz" futhi kukhuthaze ukumakethwa kwezicathulo eziwashekayo esikhumbeni esiwashekayo: Imithombo yezokuxhumana engu-3 ihlelwe (izindlela nezingxenye zezindleko).LUmsebenzi odingekayo uhlanganisa: -ukubala izindleko zendlela yokuxhumana ngayinye, -ukubala izindleko zomkhankaso wokukhangisa nokukhangisa, -ukunquma ukuthi umkhankaso noma cha ngokuqhathanisa izindleko zomkhankaso kanye nesabelomali esabelwe lo mkhankaso. . | Isahluko: Ukuphathwa KwebhizinisiIsigaba: Ukukhetha inqubomgomo yokuxhumana | Ukubalwa kwezindleko zemidiya yokuxhumana Izindleko = ∑ zezindleko | Umfundi kufanele akwazi: Ukubala izindleko zesikhungo sokuxhumana Bala izindleko zomkhankaso wokukhangisa nokukhangisa Qhathanisa izindleko zomkhankaso nesabelomali sawo esiwabelwe bese unquma ukuthi uzowenza noma cha. |